Professional Documents
Culture Documents
• LGICD template is a useful tool for understanding and documenting the a) existing condition of the LGU’s internal control
system, and b) how it operates as a public service organization.
• Serve as easy reference of information gathered and documented.
1) PART I - From the documents gathered, fill-in the background information of the Department in the spaces provided;
2) PART II - Column (1) Plot the elements of NGICS as checklist and criteria;
Column(2-3) From the laws, rules, regulations (LRRs), policies and guidelines relevant to the Department/Program, document the
following across appropriate boxes: references and dates of document; Column (4) salient points of relevant LRRs, policies,
guidelines, and include as Annex to this Column any relevant Internal Control Checklists prepared for BAICS; and
Column (5) auditor notes for any significant issue for further verification and/or reporting (e.g. relationship of LRRs).
COMPONENT DESCRIPTION
(1) (2)
c) Stakeholders (indicate their
interest/stake)
Internal Individuals and groups that can affect and be affected by the LGU’s operation within a
particular public service sector. In terms of relationship, the IAS/U basically coordinates with
internal stakeholders and collaborates with external stakeholders
External
Those who may have an interest and can influence the achievement of the sectoral goals of
the LGU. They must always deal with the LCE and not directly with the IAS/U.
Suppliers and Contractors Existing bidders, and current contractors and suppliers
LGU INTERNAL CONTROL DOCUMENT (LGICD) Template #1
Criteria Per NGICS Laws, Rules and Ref. and Date Subject, purpose, objective Audit Notes
Regulations (LRRs) and salient provisions
CONTROL ENVIRONMENT
Comprises the organizational
structure and the staffing
complement that enable an
organization to carry out its
functions. This plan defines and
distributes powers, functions
and responsibilities to various
units and personnel to enable
them to meet overall
objectives.
Organizational Structure
NGICS 3.1.2 – p.22
An organizational structure
provides the framework within
which the activities of an
agency are planned, executed,
controlled, and reviewed. It
considers key areas of authority
and responsibility and the
appropriate lines of reporting.
LGU INTERNAL CONTROL DOCUMENT (LGICD) Template #1
Criteria Per NGICS Laws, Rules and Ref. and Date Subject, purpose, objective Audit Notes
Regulations (LRRs) and salient provisions
Management & Personnel
NGICS 3.1.2 – p.22
Section 32 Chap 9 Book I
Administrative Code of 1987
Criteria Per NGICS Laws, Rules and Ref. and Date Subject, purpose, objective Audit Notes
Regulations (LRRs) and salient provisions
Verification
Reconciliation of financial and
non-financial data
Human Resource Management
System
Hiring
NGICS – HRM p23
Training
Motivation and Incentive
Norms of Behavior and Ethical
Standards
Performance Evaluation System
NGICS – HRM p23
Sec. 33 Chap 1, Subtitle A, Title I,
Book V of Administrative Code
LGU INTERNAL CONTROL DOCUMENT (LGICD) Template #1
Criteria Per NGICS Laws, Rules and Ref. and Date Subject, purpose, objective Audit Notes
Regulations (LRRs) and salient provisions
1st and 2nd level - Performance
Evaluation System
Criteria Per NGICS Laws, Rules and Ref. and Date Subject, purpose, objective Audit Notes
Regulations (LRRs) and salient provisions
operations are conducted
effectively, economically and
efficiently.” Expected result means
the service, product, or benefit
that will accrue to the public,
estimated in terms of performance
measures or targets.
RISK ASSESSMENT
LGU INTERNAL CONTROL DOCUMENT (LGICD) Template #1
Criteria Per NGICS Laws, Rules and Ref. and Date Subject, purpose, objective Audit Notes
Regulations (LRRs) and salient provisions
Risk Identification
Risk Analysis
Risk Evaluation
CONTROL ACTIVITIES
Risk Response
Response to Recommendations of
External Reviewers
INFORMATION AND
COMMUNICATION
NGICS 3.4.1 p 34
Information:
Timely information.
NGICS p.34
GQMSS mechanisms:
Criteria Per NGICS Laws, Rules and Ref. and Date Subject, purpose, objective Audit Notes
Regulations (LRRs) and salient provisions
Access to documents
NGICS p 35
Performance Information
Performance Reports
NGICS p 35
Sec 6 of RA 9485 – Citizens’
Charter
NGICS p35
Section 8(A) of RA 6713/ Sec 7 of
RA 3019
NGICS p 37
Communication and Feedback
Mechanism between the public
service organization and its
customers and other interested
parties
General Controls
LGU INTERNAL CONTROL DOCUMENT (LGICD) Template #1
Criteria Per NGICS Laws, Rules and Ref. and Date Subject, purpose, objective Audit Notes
Regulations (LRRs) and salient provisions
Application Controls
MONITORING
NGICS 3.5 Monitoring
3.5.1 Ongoing Monitoring
Regular and real-time basis done
by
Top management
Operating Units
IAS Staffing
Circular Letter No. 2008-5,
“Guidelines of the Organization
and Staffing of an Internal Audit
Service/Unit and Management
Division/Unit in Departments/
Agencies/GOCCs/GFI Concerned”
14 April 2008
IAS Functions
Criteria Per NGICS Laws, Rules and Ref. and Date Subject, purpose, objective Audit Notes
Regulations (LRRs) and salient provisions
Specifically, per DBM Circular
Letter No. 2008-5:
Monitoring by Oversight Title of Report Date Internal Control Issue Audit Notes
LGU INTERNAL CONTROL DOCUMENT (LGICD) Template #1
Agencies
DBM
COA
OMB
PAGC
CSC
NEDA
Strategic Goals:
1) ___________________________________________________________________________________________
2) ___________________________________________________________________________________________
3) ___________________________________________________________________________________________
TOTAL
Prepared by Reviewed by
Name: Name:
Position/Designation: Position/Designation:
Office: Office:
Date Date